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Official form guide
Form 14446-AR: 14446 (ar)
IRS Form 14446 (ar) is used to document the electronic acceptance of tax returns for VITA and TCE programs. This form is required when in-person reception/quality review does not occur. The revision date on file is 11-2023.
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IRS Form 14446-AR - 14446 (ar)
IRS Form 14446 (ar) is used to document the electronic acceptance of tax returns for VITA and TCE programs. This form is required when in-person reception/quality review does not occur. The revision date on file is 11-2023.
Risk Radar
Scan points- 1Failing to complete Form 14446 (ar) if the taxpayer leaves their documents at the site is a critical error.
- 2Failing to explain the followed procedures when the site completes Form 14446 (ar).
- 3Not listing the site's name, address, or SIDN in Part I of Form 14446 (ar).
- 4Omitting the explanation of how the taxpayer consented to the electronic process.
- 5Failing to note that documents were left with staff if the taxpayer leaves the premises.
Plain English
This form documents how a taxpayer's return is processed electronically by the IRS, especially when volunteers are handling it without meeting in person. It explains the steps taken to prepare and check the tax filing information. If the taxpayer leaves their papers with the site staff but leaves the location for any reason, this form must be completed.
Submission Date
- Filing date: 2023-12-27 22:10:24
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when in-person reception or quality review between the taxpayer and a VITA/TCE volunteer does not occur.
- Do not use Form 14446 (ar) when the service is provided entirely within one location, as the taxpayer remains inside the facility (though note that filling out the form is still required if they leave).
- Check for interactions involving VITA/TCE services instead of this form when there is no direct interaction or review occurring.
Form selector
Use this form or another form?
Taxpayer leaves documents at a location but departs later
The taxpayer must complete Form 14446 if they leave the facility.
✓ Check for required fields when departing.
Service is provided entirely within one facility without leaving
Taxpayer remains inside the facility, but still needs to fill out Form 14446.
✓ Confirm the location details are filled correctly.
Interaction involves VITA/TCE services in general
This form covers all electronic interactions during reception, preparation, review, and signing within VITA/TCE.
✓ Ensure the interaction type matches what is described on the form.
Deadline or filing window
The filing trigger occurs when an electronic process happens, such as preparing or reviewing the return. The submission can occur immediately or at the end of the day. No specific extension period is stated for Form 14446 (ar) in this source.
Checklist
What you need before filling it out
Location Name
Location Address (Street, City, State, ZIP) · Part I (VITA/TCE)
Taxpayer ID Number (SIDN)
Taxpayer Identification Number · Part I (VITA/TCE)
Volunteer Name
Volunteer's Contact Information · Part I (VITA/TCE)
Process Explanation
Detailed description of the electronic process followed by the location. · Part I (VITA/TCE)
Taxpayer Consent
Taxpayer signs/agrees to the documented procedure. · Part III
Before you submit
- 1Verify the location has explained the electronic process followed and its implications.
- 2Confirm the location advises the taxpayer of potential risks in transferring data between locations.
- 3Ensure Part I (VITA/TCE) is fully completed by the facility.
- 4Check that the specific procedure followed (e.g., Electronic Filing, Preparation at Reception Location) is clearly detailed.
- 5Verify that the location explains how the taxpayer can contact them for additional information.
- 6Confirm the document includes necessary consent regarding review/signing if documents are left behind.
- 7Ensure Part III captures any requests for a quality review check.
How to file this form
- 1Complete Part I of Form 14446 (ar) with the location's details, volunteer information, and the detailed electronic process explanation.
- 2Document the specific procedure followed, noting if preparation/review occurs at reception or a later time.
- 3In Part III, document any consent obtained from the taxpayer regarding review or requests for quality checks.
- 4Sign the completed Form 14446 (ar) to finalize acceptance of the electronic filing process.
Known limitations
- 1If a taxpayer leaves their tax documents with the staff of the location and then departs for any reason, they are required to complete Form 14446.
- 2Locations that do not leave the taxpayer's premises (such as waiting in a hall or inside a vehicle) are not considered deposit locations.
- 3If a location prepares the tax return but does not receive the taxpayer, it is still subject to this form.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 14446 (ar) is Revision 11-2023. The source provides the form itself and does not specify a separate page for the latest information, implying this revision reflects the most current details.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11-2023.
- Catalog Number — confirm it reads 68092Q.
- Mailing address — Not stated in the official source (but is associated with IRS Form 14446).
- Signature — Confirm that the location/volunteer must sign before sending.
Quick Facts
Downloads
After you file
- 1The location must keep the third page of Form 14446 along with all other necessary documents.
- 2Taxpayers should retain a copy of the completed Form 14446 (ar).
- 3If errors are found during evaluation, the relevant location will make the necessary adjustments to the tax return.
- 4The IRS does not keep any personal information from the audited tax return after the evaluation is complete.
Sources
- SRCInstructions p.1 — Form 14446 (ar) is required when in-person reception/quality review between the taxpayer and a VITA/TCE volunteer does not occur.
- SRCInstructions p.1 — The location must explain the procedure followed in preparing the taxpayer's tax return.
- SRCInstructions p.1 — Locations that do not leave the taxpayer's premises (such as waiting in a hall or inside a vehicle) are not considered deposit locations.
- SRCForm p.2 — The process covers all electronic interactions within VITA/TCE, including meetings, preparation, auditing, and signing of the tax return.
- SRCInstructions p.1 — If the taxpayer leaves their tax documents with the staff of the location, they are required to complete Form 14446 (ar).
- SRCForm p.3 — The IRS does not keep any personal information from the audited tax return after the evaluation is complete.
Common confusion points
When must I use Form 14446 (ar)?
This form is required when in-person reception and/or quality review between the taxpayer and a VITA/TCE volunteer does not take place.
→ Check if any in-person interaction occurred.
What is the difference between 'Deposit Location' and 'Reception Location'?
A Deposit Location handles electronic filing, allowing for the retention of personal identification information (SSN, W-2, etc.) at that location; a Reception Location prepares the return at the reception site but may audit it later.
→ Review the definitions provided on Form 14446.
Does this form cover everything in VITA/TCE?
This process covers all electronic interactions within VITA/TCE, including meetings, preparation, auditing, and signing of the tax return.
→ Confirm that the interaction was fully electronic.
What if I am at a location that prepares the return but doesn't give me an appointment?
The location still processes the tax returns for other permanent or temporary reception locations while assisting taxpayers who request services with or without an appointment at that site.
→ Verify if the location is categorized as 'Preparation Only'.
What happens if I leave my documents behind at a location?
Even if you leave your tax documents with the staff of the location, you are obligated to complete Form 14446.
Who must explain the process on this form?
The location must explain the procedure followed in preparing the taxpayer's tax return.
→ Ensure the explanation covers both VITA and TCE processes.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The location must make adjustments to the tax return if errors are found during IRS evaluation.
Questions about IRS Form 14446-AR
What is IRS Form 14446-AR used for?
This form documents how a taxpayer's return is processed electronically by the IRS, especially when volunteers are handling it without meeting in person. It explains the steps taken to prepare and check the tax filing information. If the taxpayer leaves their papers with the site staff but leaves the location for any reason, this form must be completed.
Who must file IRS Form 14446-AR?
The form is required by the VITA/TCE site when there is no in-person reception or quality review between the taxpayer and a volunteer. Generally, the site completing Form 14446 (ar) must document these circumstances.
What information does IRS Form 14446-AR require?
Part I of Form 14446 (ar) collects information about the specific VITA/TCE site, such as its name and SIDN. The form details the electronic process followed for preparing and reviewing the tax return.
When is IRS Form 14446-AR due?
The timing depends on when the documents are submitted; they may be presented electronically immediately or at the end of the day. If a taxpayer leaves their documents with the site staff, they must complete Form 14446 (ar).
Where do I file IRS Form 14446-AR?
This form is filed based on where the electronic process occurs; for example, if the return is prepared and reviewed at one location before being submitted to another, that triggers the documentation. The document itself tracks these inter-site processes.
How do I complete IRS Form 14446-AR?
The VITA/TCE site completes Part I of Form 14446 (ar) by detailing its information. The form must explain the electronic procedures followed and how consent was obtained for those steps. Finally, the taxpayer must sign the document to confirm agreement with the process.
What happens if IRS Form 14446-AR is filed incorrectly?
If a taxpayer leaves their tax documents with site personnel but then leaves the site for any reason, they are obligated to complete Form 14446 (ar).
When must I use Form 14446 (ar)?
This form is required when in-person reception and/or quality review between the taxpayer and a VITA/TCE volunteer does not take place. Check if any in-person interaction occurred.
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